This is an adjusting event or

This indicates such application of the going to relate assumption to entire or a material part of the company is not suitable.

This is a non-adjusting event of which materiality and its non disclosure would affect the capability of the users of financial statements to reach a appropriate understanding of the financial position and

This is the maturity and reversal after the year finish of a transaction entered into before the year finish, the substance of that is primarily to change the appearance of the company's balance sheet.

iv. So in respect of each post balance sheet event that is utilized to be disclosed under paragraph (iii) above, the subsequent information should be stated through way of notice in the financial statement:

The behaviour of the event and

The estimate of the financial effect or a statement such is not practicable to make that as estimate.

v. Such estimate of the financial effect should be disclosed before taking account of taxation and the taxation implication should be described where essential for a appropriate understanding of the financial position.

vi. The date on that financial statement is approved through the board of directors should be disclosed in financial statements.